I am a senior editor at Forbes and focus mainly on the business of sports and our annual franchise valuations. I also spend a lot of my time digging into what athletes earn on and off the field of play. I've profiled a bunch of athletes that go by one name: LeBron, Shaq, Danica and others. I also head up our biennial B-School rankings, our list of America's Best Small Companies and our annual features on the Best Places for Business (metros, states and countries). I joined Forbes in 1998 after working 3 years at Financial World magazine.

Mayweather Tops List Of The World's 100 Highest-Paid Athletes

Thirty football players rank among the 100 highest-paid athletes, which is more than any other sport. Many NFL players had bonuses delayed until the summer of 2011 that normally would have been paid in March due to the NFL lockout. Several players, like No. 30 Eli Manning, had their 2012 salaries converted into signing bonuses and paid out in March to alleviate team’s salary cap issues, which further goosed the number of NFL players in the top 100.

Peyton Manning is the NFL’s highest-paid player with earnings of $42.4 million, which ranks 10th overall. The Indianapolis Colts paid Manning $26.4 million in 2011 even though he missed the season recovering from neck surgery. Manning joined the Denver Broncos as a free agent in March, when he inked a five-year, $96 million contract that paid him a $6 million advance on his 2012 Broncos’ salary. Manning continues to be the NFL’s top pitchman, earning $10 million annually off the field from Reebok, Gatorade, Sony, DirecTV, Wheaties and Papa John’s.

Athletes from 11 different sports qualified for the top 100, including two cricket legends (Mahendra Singh Dhoni at No. 31 and Sachin Tendulkar at No. 78), as well as track star Usain Bolt, who ranks No. 63 with earnings of $20.3 million. The 100 highest earners made $2.6 billion collectively during the past 12 months.

Our earnings figures include salaries, bonuses, prize money, appearance fees, as well as licensing and endorsement income for the 12 months between June 2011 and June 2012. We do not deduct for taxes or agents’ fees.

Two women made the top 100 (the cut-off was $16.6 million). Maria Sharapova ranks No. 26 with earnings of $27.9 million. She has long had a coveted portfolio of sponsors that now includes Nike, Head, Samsung, Tag Heuer and Evian. Sales for the Maria Sharapova Collection, her line of products at Nike subsidiary Cole Haan, doubled last year. Her ballet flat is the best selling female shoe for Cole Haan. Sharapova has stepped up her play on the court over the past year and is now the No. 1 ranked tennis player in the world. She completed a career Grand Slam with her French Open title and earned $5.9 million in prize money over the past 12 months.

Li Na ranks No. 81 overall with earnings of $18.4 million. She was a mildly successful pro with three career WTA victories before 2011, when she reached two Grand Slam finals and won the French Open title. The win in Paris made her the first Asian-born player ever to win a singles Grand Slam event. She signed seven multimillion-dollar endorsement deals after the historic win, in spite of the sluggish overall sponsorship market. Li shills for Babolat, Haagan-Daaz, Nike, Samsung and Mercedes, as well as multiple Chinese companies.

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The Yankees generate $600+ million in gross revenue each year, so paying A-Rod $32 million in 2011 fits into their business model. Rugby clubs don’t generate anywhere close to that kind of money. Pro golfers are walking billboards advertising their sponsors each tournament and golf fans are a wealthy demographic willing to spend money on equipment, cars, watches, etc.

As golf and baseball has more audience(fans) than rugby, so they earn more. And they requires more patience so prove as great athlete as well. http://www.ranker.com/crowdranked-list/best-athletes-of-all-time